Superannuation Guarantee Rate & Contributions Guide (2026–27)

Superannuation is Australia's compulsory retirement savings system, designed to help workers build wealth during their working lives.

Superannuation Guarantee (SG) Rate

Employers are required by federal law to pay Superannuation Guarantee (SG) contributions on behalf of eligible employees into an APRA-regulated super fund or SMSF.

• Current SG Rate: 12.0% of Ordinary Time Earnings (OTE).
• Payment Frequency: At least quarterly (by the 28th day following each quarter end).

Concessional Contribution Caps (,000)

Concessional contributions (pre-tax contributions, including employer SG payments and personal salary sacrifice) are taxed at a concessional rate of 15% inside the super fund, rather than your marginal income tax rate.

The annual concessional contribution cap is ,000 per financial year.

Calculate Your Superannuation Balance

To model your super balance growth over time or calculate your salary sacrifice tax savings, use our free Superannuation Calculator and Super Contribution Calculator.